Which of the following is NOT a requirement for HSA eligibility?

To determine the eligibility for a Health Savings Account (HSA), several key requirements must be met. One of these is the necessity of being enrolled in a qualified high deductible health plan (HDHP). This requirement is fundamental; without enrollment in an HDHP, an individual cannot qualify for an HSA.

Additionally, being unable to be claimed as a dependent on someone else's tax return is another essential condition. This ensures that the account holder has their own tax liability and can benefit from the tax advantages of an HSA.

Furthermore, it is a requirement that the individual does not have other health insurance that is not compatible with HSA regulations. For instance, if one has a non-HDHP, it could disqualify them from HSA eligibility.

However, the stipulation regarding a "low insurance deductible" is incorrect in the context of HSA qualifications. In fact, for HDHPs, the deductible must be higher than typical health plans to qualify. Thus, the requirement does not align with the criteria established for HSAs, making it the correct choice in this context.